Finding the net increase decrease in cash during the

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Finding the Net increase (decrease) in cash during the year.

Cash Flow Computations
From the following selected data, compute:
Net increase (decrease) in cash during the year.

Cash receipts from:
Customers	$270,000
Investments by owners	$54,000
Sale of building	$90,000
Proceeds from bank loan	$60,000	$474,000
Cash payments for:
Wages	$82,000
Utilities	$3,000
Advertising	$4,000
Rent	$36,000
Taxes	$67,000
Dividends	$20,000		860
Repayment of principal on loan	$40,000
Purchase of land	$106,000	$358,000
Cash balance at beginning of year	$386,000

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